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        Clause 68 - Amendment of section 351.

        Finance Bill, 2026
        Part B
        Income-tax under the Income-tax Act, 2025

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        Amendment to Income-tax Act section 351 omits a cross-reference and corrects wording in clause (c). Amendment to the Income-tax Act revises subsection (1) of section 351 by omitting the words and figures 'or 346' from clause (b) and substituting 'ensure' with 'enure' in clause (c), with the amendment taking effect from 1 April 2026.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to Income-tax Act section 351 omits a cross-reference and corrects wording in clause (c).

                                Amendment to the Income-tax Act revises subsection (1) of section 351 by omitting the words and figures "or 346" from clause (b) and substituting "ensure" with "enure" in clause (c), with the amendment taking effect from 1 April 2026.


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